The petitioner deducted expenses associated with moving his wife from her home in South Carolina to his home in Minnesota. The IRS denied the deduction and the court agreed. The petitioner had moved to various locations in Minnesota as well as changing jobs. The expenses were denied because the distance from the taxpayer's old home to his new workplace were not at least 50 miles more than the distance from his old home to his old workplace as required by I.R.C. Sec. 217. Palmer v. Comr., T.C. Memo. 2015-30.